BELLAPAIS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BELLAPAIS
Largest movements
- Cash +€13,049
up €13,049 (+41.2%), from €31,703 to €44,752
mainly Tax, wage and social debts (+€5,692) and Net result for the year (+€5,283)
- Tax, wage and social debts +€5,692
up €5,692 (+951.6%), from €598 to €6,290
of which Remuneration and social security: +€5,043
- Profit (loss) carried forward +€5,283
up €5,283 (+12.9%), from -€41,102 to -€35,819
- Trade debts +€1,671
up €1,671 (+46.9%), from €3,558 to €5,229
- Taxes -€1,466
down €1,466 (-100.0%), from €1,466 to €0
- Gross operating margin -€865
down €865 (-10.8%), from €7,996 to €7,131
- Other operating charges +€718
up €718 (+130.7%), from €549 to €1,267
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,628 | €48,282 | +€12,654 | +35.5% |
| Fixed assets | 21/28 | €3,113 | €2,928 | -€186 | -6.0% |
| Tangible fixed assets | 22/27 | €1,113 | €928 | -€186 | -16.7% |
| Plant, machinery and equipment | 23 | €1,113 | €928 | -€186 | -16.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €32,515 | €45,355 | +€12,839 | +39.5% |
| Amounts receivable within one year | 40/41 | €283 | €0 | -€283 | -100.0% |
| Other amounts receivable | 41 | €283 | €0 | -€283 | -100.0% |
| Cash at bank and in hand | 54/58 | €31,703 | €44,752 | +€13,049 | +41.2% |
| Deferred charges and accrued income | 490/1 | €530 | €603 | +€73 | +13.7% |
| Total equity and liabilities | 10/49 | €35,628 | €48,282 | +€12,654 | +35.5% |
| Equity | 10/15 | €1,271 | €6,554 | +€5,283 | +415.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €2,373 | €2,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,223 | €1,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,223 | €1,223 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,102 | -€35,819 | +€5,283 | +12.9% |
| Amounts payable | 17/49 | €34,358 | €41,728 | +€7,371 | +21.5% |
| Amounts payable within one year | 42/48 | €34,358 | €41,728 | +€7,371 | +21.5% |
| Trade debts | 44 | €3,558 | €5,229 | +€1,671 | +46.9% |
| Suppliers | 440/4 | €3,558 | €5,229 | +€1,671 | +46.9% |
| Taxes, remuneration and social security | 45 | €598 | €6,290 | +€5,692 | +951.6% |
| Taxes | 450/3 | €598 | €1,247 | +€649 | +108.5% |
| Remuneration and social security | 454/9 | €0 | €5,043 | +€5,043 | |
| Other amounts payable | 47/48 | €30,201 | €30,209 | +€8 | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €186 | = | 0.0% |
| Other operating charges | 640/8 | €549 | €1,267 | +€718 | +130.7% |
| Gross operating margin | 9900 | €7,996 | €7,131 | -€865 | -10.8% |
| Operating profit (loss) | 9901 | €7,261 | €5,678 | -€1,583 | -21.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €356 | €395 | +€39 | +11.0% |
| Recurring financial charges | 65 | €356 | €395 | +€39 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,915 | €5,283 | -€1,632 | -23.6% |
| Income taxes | 67/77 | €1,466 | €0 | -€1,466 | -100.0% |
| Profit (loss) for the period | 9904 | €5,449 | €5,283 | -€166 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,449 | €5,283 | -€166 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.